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2014 (11) TMI 857

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....t Commissioner (AR) JUDGEMENT Per: P K Jain: 1. The case was heard and the order was reserved. 2. It is noted that Single Member Bench can hear cases as per Section 129C (4) of the Customs Act, 1962. The said sub-section reads as under:     "(4) The President or any other member of the Appellate Tribunal authorized in this behalf by the President may, sitting singly, ....

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